Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)

Analyzing the Importance of User Competency to the Effectiveness of Accounting Information System in Banking Sector

Authors
Ita Salsalina Lingga
Corresponding Author
Ita Salsalina Lingga
Available Online 13 August 2020.
DOI
10.2991/aebmr.k.200812.021How to use a DOI?
Keywords
user competency, knowledge, skills, accounting information system
Abstract

Information technology is developing very fast now. In this fourth Industrial Revolution, technological development plays an important role in organization. In order to be able to survive, especially in the midst of today’s world that increasingly rely on information technology, every organization need Accounting Information System. As a business strategy, Accounting Information System must be supported by competent employees. In other words, without an adequate user competency it is impossible to have an effective Accounting Information System. This research aims to analyse the effect of user competency on the effectiveness of Accounting Information System. Data collection in this descriptive survey research uses questionnaires which were distributed to regional banks located in 24 provinces in Indonesia. Total 176 questionnaires were collected from manager and staff related to accounting. Analysis of data uses Smart Partial Least Square (PLS). Based on the results of this study it can be concluded that user competency affects the effectiveness of Accounting Information System. The results show that inadequate knowledge and skills possessed by the employees will give an impact to the effectiveness of the Accounting Information System. Thus, it is necessary for all banks to increase knowledge and skills of their employees as user of Accounting Information System so they are able to compete. This finding are in line with previous research and support the theory.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
13 August 2020
ISBN
10.2991/aebmr.k.200812.021
ISSN
2352-5428
DOI
10.2991/aebmr.k.200812.021How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Ita Salsalina Lingga
PY  - 2020
DA  - 2020/08/13
TI  - Analyzing the Importance of User Competency to the Effectiveness of Accounting Information System in Banking Sector
BT  - Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019)
PB  - Atlantis Press
SP  - 117
EP  - 122
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200812.021
DO  - 10.2991/aebmr.k.200812.021
ID  - Lingga2020
ER  -